Reflection on Optimizing the Internal Application Environment of Management Accounting in Public Hospitals
10.7664/CHE20180625
- VernacularTitle:关于优化公立医院管理会计内部应用环境的思考
- Author:
Rong-Rong ZHANG
1
Author Information
1. 北京大学第一医院财务处 北京 100034
- Keywords:
public hospital;
management accounting;
internal environment;
optimized measurement
- From:
Chinese Health Economics
2018;37(6):90-92
- CountryChina
- Language:Chinese
-
Abstract:
As a direction of accounting development in the new period,management accounting could play an important role in public hospital management.At present,the public hospital had not yet established a perfect organizational structure and management model of management accounting,which lacked human resources management in the management accounting.The information construction lacked united planning resulted that management accounting was not effectively introduced into the links of hospital planning,strategy,control and evaluation.Through summarizing hospital value innovation mode,it promoted the integration of business and finance,established depended management accounting department,optimized the internal application environment of management accounting in public hospitals,promoted the management accounting construction of public hospitals,guarantee the value preservation of national assets and promoted the public welfare.
